WORLD TRADE  
ORGANIZATION  G/SCM/N/123/EEC/Add.18 
26 August 2005 
 (05-3603) 
Committee on Subsidies 
and Countervailing Measures Original:   English 
 
 
 
SUBSIDIES  
 
New and Full Notification Pursuant to Article XVI:1  
of the GATT 1994 and Article 25 of the Agreement  
on Subsidies and Countervailing Measures  
 
EUROPEAN COMMUNITIES 
 
Addendum  
 
 
 The following addendum to the notification of  the European Community relates to subsidy 
programmes of The Netherlands . 
 
_______________ 
 
 G/SCM/N/123/EEC/Add.18 
Page 2  
 
 THE NETHERLANDS 
 
TABLE OF CONTENTS 
 
Page  
I. BESLUIT TECHNISCH ONTWIKKELI NGSKREDIET TOK (DECISION 
TECHNICAL DEVELOPMENT LOANS) ..................................................................................4 
II. T.O.P. (DECISION TECHNICAL  DEVELOPMENT PROJECTS) .....................................4 
III. E.E.T. (SUBSIDY SCHEME ECONOMY, ECOLOGY AND TECHNOLOGY) ...............5 
IV. TEST PROGRAMME REFERENCE PROJECTS ENVIRONMENTAL 
TECHNOLOGY ............................................................................................................................... ...6 
V. MPO (CREDIT SCHEME FOR ENVIRONMENT-ORIENTATED PRODUCT 
DEVELOPMENT) ..............................................................................................................................7  
VI. TS (TECHNOLOGICAL COOP ERATION SCHEME) 2003 AND 2004 .............................8 
VII.  IS (INNOVATION SUBSIDY CO OPERATION SCHEME) 2004 AND IS 
EMERGING MARKETS 2004 ........................................................................................................9 
VIII.  CVO ............................................................................................................................... .......................10 
IX. PHILIPS-CLUSTERPROJECTEN (PHILIPS CLUSTER PROJECTS) ...........................11 
X. EUREKA PROJECT ITEA ............................................................................................................12 
XI. EUREKA PROGRAMME MEDEA+ (MICRO-ELECTRONICS 
DEVELOPMENT FOR EUROPEAN APPLICATIONS) ......................................................13 
XII.  MEDEA+ PROJECT T401 "FLUOR" ........................................................................................14 
XIII.  MEDEA+ PROJECT T403 "EXTATIC" ...................................................................................14 
XIV.  ACT ON TAXES WITH AN ENVIRONMENTAL BASE – TAX ON 
GROUNDWATER ............................................................................................................................15 
XV. REGULATORY ENERGY TAX ..................................................................................................16 
XVI.  REGULATION TO STIMULATE THE USE OF MODES OF URBAN 
TRANSPORT, BOTH PASSENGERS AND GOODS, WHICH ARE LESS HARMFUL TO THE ENVIRONMEN T (ECONOMICAL, SILENT AND 
CLEAN TECHNIQUES)
.................................................................................................................17 
XVII.  BSE (DECISION ON SUBSIDIES TO ENERGY PROGRAMMES) ..................................18 
XVIII.  SUBSIDY SCHEME FOR EN VIRONMENTAL TECHNOLOGY .....................................19 
XIX.  CO2 REDUCTION SCHEME .......................................................................................................19 
XX. SUBSIDY REGULATION FOR REGION AL INVESTMENT PROJECTS 2000 ...........20 
XXI.  THE RESEARCH AND DEVELOPMENT PROGRAMME ON SOIL 
REMEDIATION, SOIL PROTECTION AND SOIL QUALITY. THE 
FOUNDATION ON KNOWLEDGE DEVELOPMENT AND THE TRANSFER 
OF KNOWLEDGE IN THE FIELD OF THE SOIL ...............................................................21 
XXII.  THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION 
2001 AND 2002 ............................................................................................................................... ....22 
XXIII.  NIDO ( NATIONAL INITIATIVE FOR SUSTAINABLE DEVELOPMENT) ................22  G/SCM/N/123/EEC/Add.18 
 Page 3 
 
 
 XXIV.  BIOSALINE RESEARCH ..............................................................................................................23 
XXV.  SUBSIDY PROGRAMME KNOWLEDGE PROJECT GENOMICS CENTRES 
OF EXCELLENCE ..........................................................................................................................24 
XXVI.  MEP (MILIEUKWALITEIT ELEKTRICITEITSPRODUCTIE) .......................................25 
XXVII.  TIJDELIJKE REGELING ORDERSTEUN SCHEEPSNIEUWBOUW 
(TEMPORARY DEFENSIVE MECHANISM TO SHIPBUILDING). ...............................25 
XXVIII.BESLUIT KREDIETEN ELEKTRONISCHE DIENSTEN-ONTWIKKELING 
2003 KREDO ............................................................................................................................... .......26 
 G/SCM/N/123/EEC/Add.18 
Page 4  
 
 I. BESLUIT TECHNISCH ONTWIKKELINGSKREDIET TOK (DECISION 
TECHNICAL DEVELOPMENT LOANS) 
(a) Title
 
Besluit Technisch Ontwikkelingskrediet (TOK) 
Decision Technical Development Loans   
(b) Form of the subsidy
 
Subsidy is granted as a loan, that usually covers 40% of the costs of the project. 
The interest rate is based on market interest rates. 
Repayment is calculated as a percentage of any sales of the product related to the R&D- 
project. 
 (c) Cost of the subsidy
 
 Budget 2003: EUR 6 M 
 In 2003 a total amount of  EUR 5,967, 100 was drawn on the facility budget.  
 Payments on the 2003 cash budge t amounted to EUR 8,508,153 
   Budget 2004: EUR 0 M 
 In 2004 a total amount of  EUR 0 was drawn on the facility budget.  
 Payments on the 2004 cash budge t amounted to EUR 4,700,000 
 (d) Policy goals
 
Goal of the scheme is to facilitate projects of product development with high technical risk. 
Because of these risks, firms usually find it di fficult to finance the project by own means. 
 
(e) Duration  
 The scheme ended 1 May 2001 
 (f) Consequences for international trade
 
 The subsidy-scheme has no direct c onsequences for international trade. 
 
(g) Legal basis  
Decision of 2 June 1994, Staatscourant 1994, 435; and executive decision of 
19 December 1996, Staatscourant 1996, 248. 
 
II. T.O.P. (DECISION TECHNICAL  DEVELOPMENT PROJECTS) 
(a) Title  
Besluit subsidies Technisch Ontwikkelingsprojecten  (TOP)  
(Decision Technical Development Projects)  G/SCM/N/123/EEC/Add.18 
 Page 5 
 
 
 (b) Form of subsidy  
Subsidy is granted as a loan, that usually covers 35% or 25% of the costs of the project. 
Repayment is calculated as a percentage of any sales of the product related to the R&D-project. 
(c) Subsidy  
 
 Budget 2003: € 6.54 M. 
In 2003 a total amount of  € 6,460, 000 was drawn on the facility budget.  
Payments on the 2003 cash budget amounted to € 9,326,396  
 Budget 2004: € 0.0 M. 
In 2004 a total amount of  € 0.0 was drawn on the facility budget.  
Payments on the 2004 cash budget amounted to € 4,100,000  
(d) Policy goals
 
Goal of the scheme is to facilitate projects of product development with high technical risk. 
Because of these risks, firms usually find it di fficult to finance the project by own means. 
 
(e) Duration of the subsidy  
 The scheme started at 5 May 2001 and ended 1 January 2003. 
 
(f) Consequences for international trade  
 The subsidy-scheme has no direct c onsequences for international trade. 
 
(g) Legal basis  
Decision of 20 April 2001, Staatscourant 2001, 203; and executive decision of 25 April 2001, 
Staatscourant 2001, 85. 
 
III. E.E.T. (SUBSIDY SCHEME ECONOMY, ECOLOGY AND TECHNOLOGY) 
(a)  Title  
 Subsidieregeling Economie, Ecologie en Technologie 
 (Subsidy scheme Economy, Ecology and Technology)  
(b)  Form of the Subsidy
 
 Grant 
 The aid intensity is:   62.5 per cent for fundamental research 
 40 per cent for industrial research 
 25 per cent for pre-competitive development  (c) Subsidy
 
 Budget 2003:  € 38,5 mln 
 Budget 2004:  no budget available G/SCM/N/123/EEC/Add.18 
Page 6  
 
  
(d)  Policy goals
 
Goal of the subsidy is to achieve scientific and technological innovations, which will lead to 
breakthroughs in a wide range of areas. Therefore strategic co-operation in R&D between companies, 
and between companies and research institutes/universities is stimulated. The programme covers five 
themes: sustainable industrial production processes, ec odesign, transport, renewable raw materials and 
renewable energy. 
 
(e)  Duration  
 The subsidy scheme has ended in December 2003. 
 
(f)  Consequences for international trade  
 The subsidy has no direct effects on trade flows.   Consequently, no statistics can be provided. 
 (g) Legal basis
 
 Decision of 18 December 1996, Staatscourant 1997 No. 13. 
 
IV. TEST PROGRAMME REFERENCE PROJECTS ENVIRONMENTAL 
TECHNOLOGY 
 (a)  Title  
 Subsidieregeling referentieprojecten milieutechnologie 
 (Test Programme reference proj ects environmental technology) 
 (b) Form of the subsidy
 
 A subsidy is provided for the introduction and spreading of new environmental technologies, 
to small and medium-sized enterprises. 
 
The subsidy amounts to 25 per cent in case of a first application of the technology, and to 
50 per cent in the case of measurement-programmes. 
 
 (c) Cost of the subsidy
 
Each project for first applications can be awarded € 226,891 at the most.   
 (d)  Policy goals
 
 Goal is to encourage small and medium-si zed enterprises to apply new environmental 
technologies that contribute to the reduction of environmental cost of production. 
 (e) Duration of the subsidy
 
 
After 31 December 2002 there was no budget any more  for this program so that new requests 
have not been awarded. The progr am however formally still exists. 
  G/SCM/N/123/EEC/Add.18 
 Page 7 
 
 
 (f)  Consequences for international trade  
The subsidy-regulation has no consequences for in ternational trade, so no statistics can be 
given. 
 (g) Legal basis
 
 Decision 18 May 1998, Staatscourant 1998 no. 95. 
 Decision 16 December 1998, Staatscourant no. 243.  
V. MPO (CREDIT SCHEME FOR ENVIRONMENT-ORIENTATED PRODUCT 
DEVELOPMENT) 
(a)  Title
 
 1998 Kredietregeling milieugeri chte product ontwikkeling (MPO) 
 (Credit scheme for environment- orientated product development) 
 (b) Form of the subsidy
 
Subsidy is granted as a loan, that covers 40% of the total cost of the project at maximum. The 
credit is only available for SMEs (according to th e EU definition). The maximum loan is fixed at 
€ 226,890  (c) Cost of the subsidy
 
In 2003 a total amount of € 0 was drawn on the facility budget. 
Payments on the 2003 cash bud get amounted to € 271,280 
 In 2004 a total amount of € 0 was drawn on the facility budget. Payments on the 2004 cash bud get amounted to € 80,510 
 
(d) Policy goals
 
Goal of the scheme is to facilitate projects of product development to achieve considerable 
reduction in the environmental impact and to st imulate the use of such technology in product 
development.  (e) Duration of the subsidy
 
 The scheme is extended until the end of 2000 (8675 / 21.10.1998). 
 (f) Consequences for international trade
 
The subsidy is granted to industrial and pre-co mpetitive R&D, that has no direct effects on 
trade flows. 
 
(g) Legal basis  
Decision of 21 June 1996, Staatscourant 1996, 117. Revisited on 13 March 1997, 
Staatscourant 1997, 52. G/SCM/N/123/EEC/Add.18 
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 VI. TS (TECHNOLOGICAL COOP ERATION SCHEME) 2003 AND 2004 
 (a) Title
 
 
Technological Cooperation Scheme 
 
There are five tenders under the TS: 
 - International Cooperation (in 2000 this was BIT);   - International Cooperation with emer ging markets (in 2000 this was BIT);  
 - Maritime Cooperation (in 2000 this was SMO);  - ICT-breakthrough projects (in 2000 this was BTS); 
 - General Cooperation (in 2000 this was BTS). 
 (b) Form of the subsidy
 
 Grant   
The aid intensity is: 
  50 per cent for fundamental and industrial research  25 per cent for pre-competitive development  (c) Subsidy
 
 
2001: 
 Budget for International Cooperation: Eureka-projects:   €  6.806.703  
 Budget for International Cooperation  with emerging markets  €   2.268.901 
 Budget for Maritime Cooperation     €   1.327.027 
 Budget for ICT-Breakthrough projects     €   2.949.571 
 Budget for General Cooperation     € 19.285.659  Budget for BTS       € 34.033.516  Budget for BIT       € 19.058.769  Budget for SMO      €   1.361.341   
 2002: 
Budget for International Cooperation:  Eureka-projects:  € 20.700.000 
 Budget for International Cooperation  with emerging markets €   4.161.340 
 Budget for Maritime Cooperation    €   2.407.560  Budget for ICT-Breakthrough projects    € 19.600.000 
 Budget for General Cooperation     € 44.589.890 
  2003: 
Budget for International Cooperation:  Eureka-projects:  € 14.800.000 
 Budget for International Cooperation  with emerging markets €   4.400.000 
 Budget for Maritime Cooperation    €   1.000.000 
 Budget for ICT-Breakthrough projects    € 15.500.000 
 Budget for General Cooperation     € 47.289.371   2004: (last call in 2003, projects committed in 2004) 
Budget for International Cooperation: Eureka-projects:  €   5.000.000 
 Budget for International Cooperation with emerging markets €   1.300.000 
 Budget for ICT-Breakthrough projects    €   4.500.000  Budget for General Cooperation     € 14.500.000   G/SCM/N/123/EEC/Add.18 
 Page 9 
 
 
 (d) Policy goals  
   Goal is to encourage firms to realise R&D-projects with partners. 
 
(e) Duration
 
  
 The program was withdrawn 31 December 2003. 
  
(f) Consequences for international trade  
  No effects on trade. 
 
(g) Legal basis
 
   Decision of 17 May 2001, published in Staatsblad 228, 2001.  Executive Decision of 17 May 2001, published in the Staatscourant 95, 2001.  
The TS-programme ended on the 31 of December 2003 following the decision with respect to 
the IS-programme of 20 November 2003, published in Staatsblad 494, 2003.   
VII. IS (INNOVATION SUBSIDY COOPERAT ION SCHEME) 2004 AND IS EMERGING 
MARKETS 2004 
(a) Title
 
 
 (IS) Innovation Subsidy Cooperation Scheme (2004) 
 
 In IS two types of subsidy can be distinguished: 
 - General cooperation subsidy; 
 - Subsidy for feasibility studies preceding fundamental and industrial research. 
 
 (IS EM) Innovation Subsidy emergi ng markets Cooperation Scheme (2004) 
 
 - International Cooperation with emerging market s (in 2003 this was part of the TS program). 
  
(b) Form of the subsidy  
 Grant    The aid intensity is:  50 per cent for fundamental and industrial research 
 25 per cent for pre-competitive development 
 (c) Subsidy
 
 
 2004: 
 Budget for Innovation Subsidy C ooperation Scheme   € 80.000.000 
 Budget for Feasibility studies preceding fundamental and   industrial research       €   4.014.893  Budget for Innovation subsidy emerging markets    €   4.200.000 
  
(d) Policy goals
 
   Goal is to encourage firms to realise R&D-projects with partners. G/SCM/N/123/EEC/Add.18 
Page 10  
 
 (e) Duration
 
 
The three programs (IS general, IS EM and IS feasibility) were launched on the 
1 January 2004. The programs followed th e TS program which was withdrawn on the 
31 December 2003. 
 
(f) Consequences for international trade  
  No effects on trade
. 
 
(g) Legal basis  
   (IS) Decision of 20 November  2003, published in Staatsblad 494, 2003  (including publication Feasibility studies pr eceding fundamental and industrial research). 
 
 (IS EM) Emerging Markets: published in Staat scourant 18 December 2003, nr. 245 / page 14. 
 
VIII.  CVO 
(a) Title
 
Subsidieregeling civiele vliegt uigontwikkeling (CVO-regeling) 
(Civil Aircraft Development Support Scheme) 
 
(b) Form of the subsidy  
 Grant for industrial research 
 Repayable credit for pre-competitive development  
(c) Subsidy
 
 Budget 2003: € 5.2 mln  
 Budget 2004: € 0    mln.  (d) Policy-goals
 
The general objective of CVO is to get the Ne therlands Aerospace sector involved in R&D 
programmes related to ai rcraft development.  
 (e) Duration
 
 The duration of the scheme is indefinite. Each year a separate budget is published. 
 
(f) Consequences for international trade 
 No consequences for trade. 
 (g) Legal basis:
 
 Decision of 28 December, reported in the Staatscourant 2000, no. 206, 18 May 2000. 
  G/SCM/N/123/EEC/Add.18 
 Page 11 
 
 
 IX. PHILIPS-CLUSTERPROJECTEN (PHILIPS CLUSTER PROJECTS) 
(a) Title  
 “Philips Clusterprojecten ” (Philips Cluster projects) 
 
(b)  Form of the subsidy  
 Subsidy is provided as a grant. 
 
(c) Subsidy  
For the period 1 January 2003 until 31 December 2004 €4.2 mln. was available for 10 projects 
(€2.3 mln. in 2003 and €1.9 mln. in 2004). The pr ogramme has been notified to and approved by the 
European Commission (N 188/96). The subsidy is directly linked to the R&D-activities that are 
outsourced at universities.  
(d) Policy-goals
 
 Goal of the scheme is: 
• to encourage lasting co-operation between Ph ilips and the Dutch scientific infrastructure 
(universities in particular); 
• to reinforce the stock of scientific knowle dge in areas of fundamental science and 
industrial R&D that are relevant for Philips.  
The areas concerned are ceramics and glass, functional polymeres, very large scale 
integration design-technology, physics of thin inor ganic films, analytical instruments and methods, 
quantitative analysis of X-rays and magnetic res onance cardiac images, micro-mechanics, technology-
generations, information technology applied in consumer systems. The cluster project Ecodesign is 
included as well. 
The activities of the scientific infrastructure (universities in particular) are being paid by 
Philips. The activities at the universiti es are co-ordinated by Philips w ith their own research activities. 
The scheme is exclusively meant to support the outso urcing of fundamental and industrial research at 
universities. 
 
(e) Duration  
The projects of 2003 are carried out during the period  1 January 2003 to 30 June 2004. 
The projects of 2004 are carried out during the period 1 January 2004 to 30 June 2005. 
 
(f) Consequences for International Trade  
 No effects on trade. 
 
(g) Legal basis  
Framework Law concerning financial assist ance (Kaderwet vers trekking Financiële 
Middelen). 
 G/SCM/N/123/EEC/Add.18 
Page 12  
 
 X. EUREKA PROJECT ITEA 
(a) Title
 
 
 Eureka Project ITEA (Information T echnology for European Advancement) 
 
(b) Form of the subsidy  
 Subsidy is provided as a grant to Nederland se Philipsbedrijven B.V .. The subsidy does not 
exceed 50% of the cost of the project.    
(c) Subsidy
 
  
For the period 1.1.2003 until 31.12.2004 € 22,6 89,010.80 was available (€ 11,344,505.40 in 
2003 and € 11,344,505.40 in 2004). The programme  has been notified to and approved by the 
European Commission (N 85/2000). 
  
(d) Policy-goals  
 Goal of the subsidy is to reinforce the stock of scientific knowledge in industrial R&D. The 
areas concerned are new technologies for embedded soft ware engineering. ITEA covers the following 
competences:: 
1. Extended multimedia 
2. Communications; 3. Distributed Information and Services; 4. Content Processing; 5. User Interfaces; 
6. Complex System Engineering  
 (e) Duration
 
  
The project is foreseen to run from 1 July 1999 until 31 December 2008. In 2004 the Eureka 
organisation has approved a prol ongation of the ITEA progra mme until the end of 2008.  
 
(f) Consequences for International Trade  
 The subsidy is awarded to industrial base R& D and pre-competitive development, which has 
no direct effects on trade flows. Consequently, no statistics can be provided.  
 
(g)  Legal basis
 
  
Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen). 
  G/SCM/N/123/EEC/Add.18 
 Page 13 
 
 
  
XI. EUREKA PROGRAMME MEDEA+ (MICRO-ELECTRONICS DEVELOPMENT 
FOR EUROPEAN APPLICATIONS) 
(a) Title  
 
“Eureka programme MEDEA+(E!2365) (Micro -Electronics Development for European 
Applications)”. MEDEA+ is the successor of the Eureka project MEDEA that terminated in 2000. 
 (b) Form of the subsidy
 
 
 Subsidy is provided as a grant that does not exceed  50 per cent of the cost of the projects.   
 (c) Subsidy
 
 
For the period 1 January 2003 until 31 December  2004 € 66.2 mln. was available (€ 33.1 mln 
in 2003 and € 33.1 mln in 2004). The programme has been notified to and approved by the European 
Commission (N 827/200).  (d) Policy-goals
 
 
Goal of the subsidy is to reinforce the stock of scientific knowledge in industrial R&D in the 
area of microelectronics.  To achieve this, research is being done in the following areas: 
Silicon Application Platforms, comprising the development of architecture and standards, 
Intellectual Property (IP) libraries and tools, hardwa re-related software design, hardware-software co-
design methodologies and demonstrators on silicon of their functionality. These platforms address the 
main applications markets of the e-economy: high-speed communication systems; integrated 
information, communication and entertainment terminal s for the internet societ y, smart card systems 
for secure internet applications and automotive el ectronics for in-car communication, personal safety 
and environment protection. 
Enabling Technologies for these applications, i. e. new equipment and materials for process 
integration, computer aided design (CAD) tools and methodologies, innovative process steps for the 
manufacturing of integrated circuits, testing and packaging tools and methodologies. 
 
(e) Duration  
 
The programme is carried out during the period 1 January 2001 to 31 December 2008. 
The second phase of the programme will start 1 January 2005. In April 2004 the results of a mid-term 
assessment of the programme were published. On the basis of the positive outco me of this assessment 
the public authorities involved in MEDEA+ confirmed the second phase of the programme.  (f) Consequences for International Trade
 
   No effects on trade.  
 
(g) Legal basis
 
 
Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen). G/SCM/N/123/EEC/Add.18 
Page 14  
 
  
XII. MEDEA+ PROJECT T401 "FLUOR" 
(a) Title
 
   MEDEA+ T401 "Front Line Lithography Using Optical Refraction" (FLUOR ) 
 
(b) Form of the subsidy
 
 
Subsidy is provided as a grant to ASM Lithography, Veldhoven, that does not exceed 50% of 
the cost of ASML's share in this international project 
 
(c) Subsidy  
  For the year 2001 a maximum budget for funding of € 13,6 million was reserved for two lithography projects T401 "FLUOR" and T403 "EXTATIC". Both projects were notified to and 
approved by the European Commission (N433/2001). 
 (d) Policy-goals
 
 The project is designed to conduct research into a full solution for 157nm lithography, which 
involves a photolithographic "tool", "reticles", "resi st" and a "process", together with the associated 
special materials. The application of 157 nm technology can further extend the life of optical 
lithography, through the application of F2 lasers,  new mask technology and other high resolution 
techniques. Resolutions beyond 100nm  to 70nm will come within reach thanks to this technology. 
 
(e) Duration
 
 
The project had a foreseen duration of 4 years (2001-2004). The project was terminated 
prematurely on 1 August 2004. As a result of demonstrated feasibility of ArF immersion lithography, in combination with high effort/costs to implement re quired infrastructure to support 157nm  lithography, 
the lithography solution roadmap changed. Immersi on ArF lithography is placed on the roadmap to 
support the 45nm node instead of 157nm dry. As a result the project to realize the 157nm lithography 
infrastructure (lithography tool, resist/process, etc.) for the 65nm node was terminated. 
 (f) Consequence for International Trade
 
  The subsidy is awarded to industrial base R&D,  which has no direct effects on trade flows. 
 
(g) Legal basis 
 
 Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen).  XIII.  MEDEA+ PROJECT T403 "EXTATIC" 
 
(a) Title
 
  MEDEA+ T403 "Extreme UV Alpha Tool Integration consortium" (EXTATIC) 
  G/SCM/N/123/EEC/Add.18 
 Page 15 
 
 
 (b) Form of the subsidy  
 
Subsidy is provided as a grant to ASM Lithography, Veldhoven, that does not exceed 50% of 
the cost of ASML's share in this international project.  
(c) Subsidy
 
 
For the year 2001 a maximum budget for funding of € 13,6 million was reserved for two 
lithography projects T401 "FLUOR" and T403 "EXTATIC". Both projects were notified to and approved by the European Commission (N430/2001). 
 
(d) Policy-goals
  
 
The project is designed to conduct research into the system-based aspect s and into the basic 
optical systems used for "extreme ultraviolet" (EUV) light with a wavelength of 13 nm for 
lithographic applications. In global research into  the "Next Generation Lithography" (NGL) EUV is 
regarded as a promising technology. The project is part  of a global cluster of EUV projects, in which 
aspects such as "mask", "source" and "process" are involved. The project will bring together companies from Germany, France, Belgium and the Netherlands.    (e) Duration
 
 
The project had a foreseen duration of 4 year s (2001-2004), but has received an extension 
until 31 December 2005. This extension – due to unforeseen technical reasons - will not affect the 
maximum funding level as approved by the European Commission.  
 
(f) Consequence for International Trade  
 
The subsidy is awarded to industrial base R&D,  which has no direct effects on trade flows. 
 
(g) Legal basis  
 
Framework Law concerning financial assist ance (Kaderwet vers trekking financiële 
middelen). 
 
XIV.  ACT ON TAXES WITH AN ENVIRONMENTAL BASE – TAX ON 
GROUNDWATER 
(a)  Title  
 Law on environmental taxes – tax on groundwater 
 
The tax is levied from the proprietor of the establishment extracting groundwater, for instance 
drinking water companies, farmers and industries.  
The law contains an exemption for use of ri nsing water for companies that extract the 
groundwater themselves. Companies that obtai n water from a drinking water company get a 
restitution.   
 
(b)  Form of the Subsidy
  
 Tax concession in the form of tax exemption or tax restitution. 
 G/SCM/N/123/EEC/Add.18 
Page 16  
 
 (c)  Subsidy
 
It is estimated that as a consequence of the tax exemption and the tax reduction that 
€ 0.57 mln is foregone.  (d)  Policy goals
 
The exemption and the restitution for the use of groundwater to rinse reusable packaging like 
deposit-return bottles is motivated by environmental reasons.  (e)  Duration of the subsidy
 
 Unlimited 
 
(f) Consequences for International Trade  
 No effects on trade. 
 (g) Legal Basis
 
 Law on environmental taxes, as last am ended on 25 April 2000, Law Gazette 195. 
 
XV. REGULATORY ENERGY TAX  
(a) Title  
 Law on environmental taxes – Regulatory energy tax 
 
From 2003 the fiscal facilities for renewable energy have been lifted. Two fiscal facilities are 
notified: a reduced rate for green electricity an d a tax exemption for business users of electricity. 
 (b) Form of the subsidy
 
 Tax reduction and exemption. 
 
(c) Subsidy  
As far as the reduced rate of green electricity meas ure is concerned, it must be stated that this 
specific facility has b een cut back from 2004 and will be lif ted from 2005. The amount involved is 
estimated at € 190 mln in 2003 and € 158 mln in 2004. 
An exemption for energy-intensive businesse s – i.e. business users with a consumption 
exceeding 10 million kWh – that are party to the Benchmark Covenant or an MJA from the tax for 
consumption in the fourth bracket, i.e. exceeding 10 million kWh, to compensate for the increase in 
the tax burden in this bracket ensuing from the implementation of the Energy Taxes Directive 
amounts to € 8 mln in 2004. 
 
(d) Policy goals  
The reduced rate for green electricity facilita tes inland procedures and foreign producers of 
green electricity as well, through which tax revenues are flowing abroad. The goal is to reform this 
measure in a way that only inland producers of gr een electricity will be reached. The tax exemption 
for business users of electricity provides as incentiv e to participate in the Benchmark Covenant and 
the MJAs for parties not yet participating and thereby increases their effectiveness.  G/SCM/N/123/EEC/Add.18 
 Page 17 
 
 
  
(e) Duration of the subsidy  
 The green electricity measure will be lifted from 2005, whereas the tax exemption has a 
permanent status.  
(f) Trade effects of the subsidy
 
 No effects on trade. 
 
(g) Legal Basis  
The legal provisions are laid down in chapte r VA of the Law on environmental taxes by Act 
of 13 December 1995, Law Gazette No. 662. 
 
XVI.  REGULATION TO STIMULATE THE USE OF MODES OF URBAN TRANSPORT, 
BOTH PASSENGERS AND GOODS, WHICH ARE LESS HARMFUL TO THE ENVIRONMENT (ECONOMICAL, SILENT AND CLEAN TECHNIQUES) 
(a) Title
 
Regulation to stimulate the use of modes of  urban transport, both passengers and goods, 
which are less harmful to the environment (economical, silent and clean techniques). 
 
(b) Form of the subsidy  
 Subsidy on extra cost for extra costs by exploitation 
 
(c) Subsidy  
 The annual budget is spread over different ty pes of projects.  The subsidy amounts to 
90 per cent of the costs, to a maximum of NLG 200,000 for feasibility research and transfer of 
knowledge; to 50 per cent of the costs, to a maximum of NLG 1,500,000 for research and 
development projects, to 25 per cent of the cost s, to a maximum of NLG 1,500,000 for practical 
experiments and demonstration projects.   In 2003: € 2.3 mln.  In 2004: € 1.3 mln. 
 
(d) Policy goals
 
The purpose of the regulation is to stimulate r esearch on, and development and application of 
transportation and traffic techniques in order to c ontain air pollution in the urban environment caused 
by traffic. The projects to be financed under th e regulation vary from operational experiments with 
buses driven by natural gas or electrical motors to in tegration of (small) vans in freight transportation 
lines to urban areas.  G/SCM/N/123/EEC/Add.18 
Page 18  
 
 (e) Duration of the subsidy
 
 Indefinite 
 
(f)  Trade effects of the subsidy  
  
 No effects on trade. 
 
(g) Legal basis  
  Staatscourant, 1 February 2002, No 23, p.15 
 
XVII.  BSE (DECISION ON SUBSIDIES TO ENERGY PROGRAMMES) 
(a) Title
 
 Besluit subsidies energieprogramma’s (BSE) (Decision on subsidies to energy programmes) 
 
(b) Form of subsidy  
 Grant  
(c) Subsidy
 
 
Total budget 2003 € 43.9 mln and 2004 € 23.8 mln (estimate).  
 
To enterprises and non-profit organisations for R,  D & D and dissemination contribute to the 
objectives of one of 20-odd energy programmes.  
Research or development projects: up to 50 per cent of project costs (SMEs and non-profit 
organisations up to 60 per cent)   Demonstration projects: up to 40 per cent of project costs.   Dissemination projects: up to 25 per cent of project costs. 
 
Actual percentages depend on the project’s contribution to the objectives of an energy 
programme and the benefits of the results of the project to the recipient of the subsidy. 
 
 
(d) Policy goal
 
 Promoting the rational use of energy  and the use of renewable energy 
 (e) Duration of the subsidy Duration
 
 The regulation came into effect in 1994. No fixed expiration date. 
 
(f) Trade effects of the subsidy  
 No effects on trade.  G/SCM/N/123/EEC/Add.18 
 Page 19 
 
 
  
(g) Legal Basis 
Staatscourant 28-3-00, no. 62, Staatscourant 10-700, no. 130, Staatscourant 12-500, no. 92, 
Staatscourant 14-7-00, no. 133, Staatscourant 20-6-00, no. 116, Staatscourant 13-7-00, no. 134 
 
XVIII.  SUBSIDY SCHEME FOR EN VIRONMENTAL TECHNOLOGY 
(a) Title
 
 Subsidy scheme for environmental technology 
  
(b) Form of the subsidy  
Grant 
 (c) Subsidy
 
 
 The amount of the subsidy is € 34 million yearly. 
 (d) Policy goals
 
The subsidy is designed to encourage the devel opment and wider application of new advanced 
environmental technology 
(e) Duration  
 The duration of the scheme is not limited 
 (f) Trade effects of the subsidy
 
  No effects on trade. 
 
(g) Legal basis
 
 
Decision of 20 January 2003, published in ‘de Staatscourant 2003’, no. 20 and amendments 
and decision of 4 February 2004, published in ‘d e Staatscourant 2004’, no 34 and amendments.  
 XIX.  CO2 REDUCTION SCHEME 
(a) Title
 
 CO2 reduction Scheme (Beslu it subsidies CO2-reductieplan) 
 (b) Form of subsidy
 
 
 Grant  (c) Subsidy
  
Budget 2003: € 37.868 mln. (estimate) 
Budget 2004: € 16.3 mln. (estimate)  G/SCM/N/123/EEC/Add.18 
Page 20  
 
  
There is not an absolute maximum for the subs idy per project. However, there a two relative 
maxima:  
The subsidy shall not exceed 30 per cent (40 per cen t if SME) of the costs directly attributable 
to the CO2 reduction project as has been incurred and pa id for by the subsidy recipients in so far as 
they are necessary to achieve a reduction in CO2 emissions.  
The annuity of the subsidy divided by the average annual CO2 reduction calculated over the 
technical life of the facility, shall not exceed cert ain maxima.  (Varying from € 9 to € 68 per 1000 kg 
CO2 reduction. 
 (d) Policy goal
 
   CO2 reduction. 
 
(e) Duration
 
   Until budget is expired  (f) Trade effects of the subsidy
 
  
 No effects on trade  (g)  Legal Basis
 
 
Decisions of 4 June 1998, ‘Staatsblad 1998’, 387, ‘Staatscourant 1998’, 125 (30 June 1998), 
‘Staatscourant 1999’, 135 (20 July 1999), decision of 5 April 2000, ‘Staatscourant 72’, 11 April 2000.  
 
XX. SUBSIDY REGULATION FOR REGIONAL  INVESTMENT PROJECTS 2000  
(a) Title of the subsidy
 
   Subsidy Regulation for Regional Investment Projects  (b) Form of the subsidy
  
  
 Grant  (c) Cost of the subsidy 
 
 The total amount budgeted for 2003 was € 24.2 mln. 
 The total amount budgeted for 2004 was € 15.3 mln. 
 
(d) Policy goals  
 The subsidy is intended to improve the economic  structure in the economically weaker parts 
of the Netherlands. The subsidy is provided to  companies that invest in these regions.  
  G/SCM/N/123/EEC/Add.18 
 Page 21 
 
 
 (e) Duration of the subsidy  
 Until 2006 
 (f) Consequences for international trade
 
 The subsidy has no consequences for international trade.  
 
(g) Legal basis  
 The regulation was published in ‘het Staatsblad’ of 2000.  
 
XXI.  THE RESEARCH AND DEVELOPMENT PROGRAMME ON SOIL 
REMEDIATION, SOIL PROTECTION AND SOIL QUALITY. THE FOUNDATION ON KNOWLEDGE DEVELOPMENT AND THE TRANSFER OF KNOWLEDGE IN 
THE FIELD OF THE SOIL 
(a)  Title
 
Het O&O programma bodemsanering, b odembescherming en bodemkwaliteitsbeheer. 
Stichting Kennisontwikkeling en Kennisoverdracht Bodem (SKB) 
 
The research and development programme on so il remediation, soil protection and soil 
quality. The foundation on knowledge de velopment and the transfer of knowledge in the field of the 
soil.  
(b) Form of the subsidy
 
 Subsidy is given as a grant.  
 (c) Subsidy
 
 The grant of the central government was € 1.673 mln. In the year 2003. 
 The budget for 2004: € 0  
 
(d) Policy goals  
 SKB has a task to improve the knowledge-infrastru cture in the field of soil quality and to set 
up the transfer of knowledge in the field of soil quality, soil protection and soil remediation between 
industry, universities, public research bodies and other public bodies. The foundation has set up a 
research programme to stimulate research and development projects. 
 (e) Duration of the subsidy
 
   The duration of the subsidy of the foundation is estimated for 10 years. 
 
(f) Consequences for international trade
 
 The subsidy-scheme has no direct consequences for international trade, so no statistics can be 
given. 
 
(g) Legal basis
 
   Decree of 8 December 1998, published in Staatsblad 1998, 720. G/SCM/N/123/EEC/Add.18 
Page 22  
 
  
XXII.  THE REGULATION ON ENVIRONMEN TAL INVESTMENT DEDUCTION 2001 
AND 2002 
 
(a) Title
 
 
Aanwijzingsregeling milieu-investering saftrek 2001 en 2002. The regulation on 
environmental investment deduction 2001 and 2002.  (b) Form of the subsidy
 
Subsidy is given as a tax measure. The advantage for the recipient is a reduction in the firm’s 
tax burden in the form of a reduction in the amount  of tax. The environmental investment deduction 
for capital equipment from category I of the ‘Milieulijst 2000’ is 30 per cent and from category II 15 per cent. 
 
(c) Subsidy
 
Budget 2003: the estimation of the loss of tax revenue was € 71 mln. The same for 2004 was 
€ 46 mln.  (d) Policy goals
 
 
Goal is to stimulate investments in envir onmental friendly capital equipment made possible 
by applying a reduction in the tax base, which compensates a part of the costs.  (e) Duration of the subsidy
 
 Unlimited 
 
(f) Consequences for international trade  
 No effects on trade 
 (g) Legal basis
 
Decision of 18 December 2002, published in Staatscourant 2002, no. 246 and decision of 
10 December 2003, published in Staatscourant 2003, no 249. 
  
XXIII.  NIDO ( NATIONAL INITIATIVE FOR SUSTAINABLE DEVELOPMENT) 
 
(a) Title
 
 
Nationaal Initiatief voor Duurzame Ontwikke ling (NIDO), Foundation dealing with the 
national initiative for sustainable development (knowle dge development and tran sfer of knowledge in 
the field of sustainable development projects) 
 
(b) Form of the subsidy  
 Subsidy is given as a grant  G/SCM/N/123/EEC/Add.18 
 Page 23 
 
 
  
(c) Subsidy  
 
The total grant (for all activities of NIDO) of  the central government was € 4.643 mln in the 
year 2003. The budget for 2004 : € 2.1 mln. 
 
(d) Policy goals  
 The NIDO has the objective to achieve leaps fo rward in sustainable development, meaning 
the creation of a link between prosperity en we ll being, a link between economic growth and 
improvement of the living environment. The working process of NIDO consists of three phases: 1. 
Trend identification and assessment of relevant programs;2. Selection of promising processes of 
change geared towards sustainable development and.  3. Preparation of NIDO projects ( In this phase 
the related parties themselves prepare the so-called leap projects, based on the insights gained through 
technical feasibility studies). In all phases NIDO will act as a catalyst. It  will stimulate others to take 
part and work towards sustainable development. On ly the financing of the technical feasibility studies 
(Phase 3) falls under the definition of a subsidy. 
 
(e) Duration of the subsidy
 
 The duration of the subsidy of the foundation is estimated for 10 years. 
 
(f) Consequences for international trade
 
 The subsidy-scheme has no direct consequences for international trade, so no statistics can be 
given. 
 
 
(g) Legal basis
 
 Decree of 8 December 1998, published in the Staatsblad (OJ) 1998, 720. 
 
XXIV.  BIOSALINE RESEARCH 
(a) Title
 
Subsidie programma: Biosaline research 
 
(b) Form of the subsidy  
Grant for industrial and pre concurrential resear ch. The aid intensity is 100 % as is allowed in 
the agricultural sector (art 87.3 sub c EG tr eaty and annex II Communautaire Kaderregeling) 
 (c) Subsidy and duration
 
The total budget to be made payable in the period 2004 -2007 is € 1,000,000 
(d) Policy goals  
The objective is to advance the use of innovativ e technologies in research with salt tolerant 
plants. 
 G/SCM/N/123/EEC/Add.18 
Page 24  
 
 (e) Consequences for international trade
 
No effects on trade 
(f) Legal Basis  
Wet overige OCenW-subsidies, Staatsblad 1998, no 275 
Kaderregeling subsidiëring projecten ten behoeve van onderzoek en wetenschap, 
Staatscourant 2001, no. 167 
Subsidiebesluit Biosaline onderzoek, OWB/FO/2004/16050. 
 
XXV.  SUBSIDY PROGRAMME KNOWLEDGE PROJECT GENOMICS CENTRES OF 
EXCELLENCE 
(a) Title  
Subsidie programma: Kennisproject “Genomics Centres of Excellence 
 (b) Form of the subsidy
 
Grant for fundamental en industrial research. Th e aid intensity is 33 1/3% of the eligible 
project costs (costs for pre-competitive development activities are excluded).  
 
After an open tender four genomics centres of excellences (consortia) where selected:  B. CENTRE FOR BIOSYSTEMS GENOMICS  (CBSG); SUBSIDY OF € 16,300,000 
 
C. KLUYVER CENTRE FOR GENOMICS OF INDUSTRIAL FERMENTATION 
(KLUYVER CENTRE); SUBSIDY OF € 16,010,000  
D. CANCER GENOMICS CENTRE (CGC); SUBSIDY OF € 14,080,000 
E. CENTRE FOR MEDICAL SYSTEMS BIOLOGY; SUBSIDY OF € 16,000,000 
 
The consortia consist of public  non-profit making higher educa tion or research establishments 
and, where possible, private enterprises (active in the field of life-sciences). 
 (c) Subsidy and duration
 
The total budget to be made payable in the period 2003 -2007 is € 62.390 mln.  
 (d) Policy goals
 
The objective is to combine the opportunities offered by genomics with strong points of 
scientific research in the Neth erlands in such a manner as to develop a world-class knowledge 
infrastructure within five years. This infrastruct ure should make it possible that excellent innovative 
research be carried out yielding a continuous flow of business activity and being firmly embedded in 
society.  (e) Consequences for international trade
 
No effects on trade. 
  G/SCM/N/123/EEC/Add.18 
 Page 25 
 
 
 (f) Legal basis  
Wet overige OCenW-subsidies, Staatsblad 1998, no 275 
Kaderregeling subsidiëring projecten ten behoeve van onderzoek en wetenschap, 
Staatscourant 2001, no. 167 Subsidiebesluit Genomics, OWB/FO/2001/34440. 
 
XXVI.  MEP (MILIEUKWALITEIT ELEKTRICITEITSPRODUCTIE)  
(a) Title
 
 MEP: Milieukwaliteit ElektriciteitsProductie 
 (Environment Quality Electricity Production)  
 
(b) Form of the subsidy   
  Grant 
 
(c) Subsidy  
 Budget 2003: € 71 mln renewable (e stimate), € 47 mln CHP (estimate).  
 Budget 2004: € 160 mln renewable ( estimate), € 94 mln CHP (estimate).  
 (d) Policy goals
  
 Increase the share of renewable energy production and CHP.  
 
(a) Duration of the subsidy   
 Started 1/7/2003. Duration of the scheme is approved (by the EC) for 10 years.  
 (f) Consequences for international trade
 
The subsidy-scheme has no direct consequences for international trade, so no statistics can be 
given. 
 
(g) Legal basis  
 Wet van 5 juni 2003, tot wijziging van de  Elektriciteitswet 1998 ten behoeve van de 
stimulering van de milieukwaliteit van de  elektriciteitsproductie (Stb. 235).  
 
 
XXVII.  TIJDELIJKE REGELING ORDERSTEUN SCHEEPSNIEUWBOUW (TEMPORARY 
DEFENSIVE MECHANISM TO SHIPBUILDING). 
(a) Title  
Tijdelijke Regeling Ordersteun Scheepsnieuwbouw (TROS).  
 
(b) Form of the subsidy  
Subsidy of 6% of contract value for the build ing of containerships, product and chemical 
tankers as well as LNG carriers.  G/SCM/N/123/EEC/Add.18 
Page 26  
 
  
(c) Subsidy
 
From 25 October 2002 until 31 March 2005 a total bu dget of € 110 mln. was granted to Dutch 
shipyards. 
 
(d) Policy goals  
With Council regulation EC No 1177/2002 (of June 2002) the Council of the European Union 
allows member countries to support their shipyard s. The objective of this regulation is to assist 
Community shipyards in those segments that have su ffered adverse effects in the form of material 
injury and serious prejudice caused by unfair Korean competition.  
 
(e) Duration of the subsidy  
From 25 October 2002 until 31 March 2005. 
 
(f) Consequences for international trade  
Because of the temporary defensive mechanism Dutch shipyards managed to obtain contracts 
for the building of 178 ships in the segments mentioned. 
 
(g) Legal basis  
Decision of 25 July 2003, published in the St aatscourant, number 141, page 9 and extended 
on 31 August 2004, published in the Staatscourant, number 166, page 21. 
 
XXVIII.  BESLUIT KREDIETEN ELEK TRONISCHE DIENSTEN-ONTWIKKELING 2003 
KREDO 
(a) Title  
Besluit kredieten elektronische dienstenontwikkeling 
(Credit facility for the development of electronic services) 
 (b) Form of the subsidy
 
Loan of up to 40% of the total development costs (not including costs of materials and/ or 
machinery). The individual loan-maximum has been fixed at € 1,815,120. 
 (c) Subsidy
 
In 2003 a total amount of €  0 was drawn on the facility budget. 
Payments on the 2003 cash bud get amounted to € 883,645 
 
In 2004 a total amount of €  0 was drawn on the facility budget. 
Payments on the 2004 cash bud get amounted to € 910,160 
 
(d) Policy goals  
The subsidy aims at stimulating the materi alisation of ‘the electronic highway’ by 
encouraging the development of electronic services.  G/SCM/N/123/EEC/Add.18 
 Page 27 
 
 
 (e) Duration  
The scheme started in 1996 and has ended in 2000. 
 
(f) Consequences for international trade  
The subsidy is awarded to pre-competitive R&D, which has no direct effects on trade flows. 
 
(g) Legal basis  
Decision of 14 November 1997, Staatscourant 1997, 554. 
__________